Magic Gauntlets, and Touch Spells.

[frogglesmash]

Does the enhancement bonus on a pair of gauntlets apply to attack rolls made for touch spells?

[Mordaedil]

I'd say yes, since you can perform a touch attack as a part of an attack action.

[Darrin]

According to the "Holding the Charge" rules (PHB p. 141), you can use a standard unarmed attack to deliver a touch spell. Gauntlets are considered an "armed" unarmed attack, so they can deliver touch spells, but you make a non-touch attack roll against the target's normal AC. If the gauntlets are enchanted as magic weapons, then yes, you'd get the enhancement bonus on your attack roll, but by RAW it would not be an attack against the target's touch AC. If it's a spiked gauntlet, then that is considered a manufactured weapon and it no longer counts as an unarmed attack.

However, you are unlikely to find a DM that is pedantic enough to insist on these finer mechanical points. Most reasonable people will handwave the RAW, allow you to make a touch attack with an enchanted gauntlet, and give you the enhancement bonus on your attack roll.